Study Of The Filter Diameter Audit Method Of Completed Project Construction And Install Action Cost Based On Mountain Expressway

Since the 1990s, China expressway developed prosperously, which promoted rapid economic development. Official Audit Organization should audit the project cost of the expressway for increasing efficiency of construction fund utilization. At present auditors just depend on their experience and skill to audit the quantity and cost of the project, therefore an efficient method is required.This paper reviewed the research status at home and abroad and major research methods of completed project construction and installs action cost, and then proposed a combination of emphasis and filtration method. At first, this method analysis the engineering variation effect for completed project construction and installs action cost, summarized the emphasis point which should be audit in details. At second, the filtration method was presented. Based on the statistical analysis the contract price change of Chongqing expressways, the filter diameter was determined. By calculating, the filter diameter equal to 1.355, when the changing cost exceeded 1.335times of initial contract price, it should be audit in details; on the contrary, it can be neglected, argued that it has minimal effect on audit result.With the wind city expressway south part in Chongqing as example, this paper verified the method's effectiveness, the result showed that the present method can reasonable filtered the minimal effect part, the auditing efficiency was improved obviously.